# The Income Tax (Employments) (Amendment No. 2) Regulations 1995, Regulation 6: Amendments to the principal Regulations


In regulation 55(2) after sub-paragraph (a) there shall be inserted the following sub-paragraph—
“(aa) all documents and records whatsoever relating to any particulars which an employer is required to include in a return or returns under regulation 46 in respect of any year specified by the authorised officer; or”.

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Source: https://www.legislation.gov.uk/uksi/1995/447/regulation/6 (the official version)
Page: https://openlegislation.uk/income-tax-employments-amendment-no-2-regulations-1995/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.